Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World
Public company audits are not homogenous. Varying audit partner attributes, including gender, age, location, and expertise, play important roles in explaining audit outcome disparities. The extant literature underscores the influence of firm-level and office-level differences, in areas such as size,...
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MDPI AG
2024-07-01
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| author | Lingting Jiang Janean Rundo Linna Shi Nan Zhou |
| author_facet | Lingting Jiang Janean Rundo Linna Shi Nan Zhou |
| author_sort | Lingting Jiang |
| collection | DOAJ |
| description | Public company audits are not homogenous. Varying audit partner attributes, including gender, age, location, and expertise, play important roles in explaining audit outcome disparities. The extant literature underscores the influence of firm-level and office-level differences, in areas such as size, culture, and industry expertise, in shaping audit outcomes. Commonwealth countries, such as the U.K., Australia, New Zealand, and Continental European countries, along with Asian economic entities, mandate the disclosure of audit partner names. Consequently, significant research efforts have been devoted to investigating the impact of audit partner characteristics on audit outcomes in these jurisdictions. With the adoption of Public Company Accounting Oversight Board (PCAOB) Rule 3211, mandating disclosure of audit engagement partner details for U.S.-registered public accounting firms on Form AP, there has been a surge in U.S. firm research exploring the significance of audit partner characteristics on audit outcomes in recent years. This paper outlines research that considers audit partner attributes’ influence on audit partner selection and audit quality across different economic entities. This entry contributes by synthesizing findings from recent research across diverse economic contexts, including the recently available insights from U.S.-based audits. The analysis of this entry not only provides insights into the current state of audit partner research but also delineates avenues for future research on this topic. |
| format | Article |
| id | doaj-art-042b503ae2eb4f95b131ac1db6cb76d7 |
| institution | Kabale University |
| issn | 2673-8392 |
| language | English |
| publishDate | 2024-07-01 |
| publisher | MDPI AG |
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| series | Encyclopedia |
| spelling | doaj-art-042b503ae2eb4f95b131ac1db6cb76d72025-01-21T17:32:24ZengMDPI AGEncyclopedia2673-83922024-07-01431091109910.3390/encyclopedia4030070Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the WorldLingting Jiang0Janean Rundo1Linna Shi2Nan Zhou3Department of Accountancy, College of Business and Technology, East Tennessee State University, 210 Sam-Wilson Hall, Johnson City, TN 37614, USADepartment of Accounting, Allen W. and Carol M. Schmidthorst College of Business, Bowling Green State University, 206 Maurer Center, 819 E Wooster St., Bowling Green, OH 43403, USADepartment of Accounting, Lindner College of Business, University of Cincinnati, 2906 Woodside Drive, Cincinnati, OH 45221, USADepartment of Accounting, Lindner College of Business, University of Cincinnati, 2906 Woodside Drive, Cincinnati, OH 45221, USAPublic company audits are not homogenous. Varying audit partner attributes, including gender, age, location, and expertise, play important roles in explaining audit outcome disparities. The extant literature underscores the influence of firm-level and office-level differences, in areas such as size, culture, and industry expertise, in shaping audit outcomes. Commonwealth countries, such as the U.K., Australia, New Zealand, and Continental European countries, along with Asian economic entities, mandate the disclosure of audit partner names. Consequently, significant research efforts have been devoted to investigating the impact of audit partner characteristics on audit outcomes in these jurisdictions. With the adoption of Public Company Accounting Oversight Board (PCAOB) Rule 3211, mandating disclosure of audit engagement partner details for U.S.-registered public accounting firms on Form AP, there has been a surge in U.S. firm research exploring the significance of audit partner characteristics on audit outcomes in recent years. This paper outlines research that considers audit partner attributes’ influence on audit partner selection and audit quality across different economic entities. This entry contributes by synthesizing findings from recent research across diverse economic contexts, including the recently available insights from U.S.-based audits. The analysis of this entry not only provides insights into the current state of audit partner research but also delineates avenues for future research on this topic.https://www.mdpi.com/2673-8392/4/3/70audit partner characteristicsaudit qualityglobal evidence |
| spellingShingle | Lingting Jiang Janean Rundo Linna Shi Nan Zhou Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World Encyclopedia audit partner characteristics audit quality global evidence |
| title | Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World |
| title_full | Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World |
| title_fullStr | Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World |
| title_full_unstemmed | Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World |
| title_short | Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World |
| title_sort | audit partner characteristics and their impacts on audit quality evidence from around the world |
| topic | audit partner characteristics audit quality global evidence |
| url | https://www.mdpi.com/2673-8392/4/3/70 |
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